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V0421-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption applicable if new home was purchased up to two years before selling the previous one

The applicant asks whether the reinvestment exemption for a primary residence can be applied if the new home was purchased before the sale of the old one. The DGT rules that this is possible, provided that an amount equivalent to the proceeds from the sale is reinvested within a two-year period, whether before or after the sale.

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2015-02-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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